IRS Taxpayer Bill of Rights – Understanding Your Rights as a Taxpayer

The 10 Fundamental Taxpayer Rights:

  1. The Right to Be Informed: Taxpayers have the right to clear explanations of tax laws, IRS procedures, and any actions the IRS may take regarding their account. IRS Publication 1 provides detailed information on this right.
  2. The Right to Quality Service: Taxpayers can expect prompt, courteous, and professional assistance from the IRS. If service falls short, they can file a complaint through the Taxpayer Advocate Service.
  3. The Right to Pay No More Than the Correct Amount of Tax: Taxpayers are entitled to pay only the amount legally due, including interest and penalties, and can request corrections if they believe they have been overcharged.
  4. The Right to Challenge the IRS’s Position and Be Heard: Taxpayers have the right to raise objections, provide supporting documentation, and receive a timely response from the IRS.
  5. The Right to Appeal an IRS Decision in an Independent Forum: Taxpayers can appeal IRS decisions through the Office of Appeals, an independent organization within the IRS, or through the U.S. Tax Court.
  6. The Right to Finality: Taxpayers have the right to know how long they have to challenge an IRS decision, when an audit is concluded, and the IRS’s deadlines for collections.
  7. The Right to Privacy: IRS inquiries, examinations, and enforcement actions must respect all due process rights, including privacy and minimal intrusion.
  8. The Right to Confidentiality: Taxpayer information is protected by law, and unauthorized disclosures by IRS employees or external parties are subject to penalties.
  9. The Right to Retain Representation: Taxpayers have the right to retain an authorized representative, such as an attorney, CPA, or enrolled agent, at any point during IRS proceedings.
  10. The Right to a Fair and Just Tax System: Taxpayers can expect fair consideration of their facts and circumstances, especially when facing financial difficulties, and can seek assistance from the Taxpayer Advocate Service.

Detailed Insights on Taxpayer Rights:

Each right is designed to ensure that taxpayers are treated fairly and with respect. Taxpayers should familiarize themselves with these rights to protect themselves during audits, disputes, and communications with the IRS.

IRS Resources and Help:

Additional Guidance:

Taxpayers should review IRS publications and seek professional advice if needed. Understanding these rights helps ensure fair treatment, prevent disputes, and manage tax obligations effectively.